A company issued \$1,000,000 of 3% 10-year bonds at 92 on January 1, 2020. The bonds are callable at the option of Freedom at 102. Freedom pays interest annually and has recorded amortization of the bond discount on the straight-line method which was not materially different from the effective interest method ) On December 31, 2022, Freedom calls in $600,000 of the bonds. Prepare the journal entry that Freedom would make on 12/31/2022 to record the acquisition of the bonds.